Subaru 2002 Legacy Owner's Manual page 127

n Automatic transmission vehicles
HB4016BA HB2032CA
The key can be turned from "ACC" to "LOCK" only when the selector
lever is in the "P" position.
n Manual transmission vehicles
OM-H0144
The key can be turned from "ACC" to "LOCK" only when the key is
pushed in while turning it.
B ACC
In this position the electrical accessories (radio, accessory power
socket, etc.) can be used.
B ON
This is the normal operating position after the engine is started.
3-4